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Record
Title
Can the general reverse charge mechanism combat missing trader fraud and provide for secure VAT collection?
Type
Student Paper
Publ. year
2017
Author/s
Pavlov, Kostadin
Department/s
Department of Business Law
In LUP since
2017-06-14
Downloads

Total This Year This Month
1153 65 3
Downloads per country

United States of America 206 (18%)
Germany 108 (9%)
Sweden 72 (6%)
Netherlands (Kingdom of the) 63 (5%)
United Kingdom of Great Britain and Northern Ireland 44 (4%)
China 44 (4%)
Poland 43 (4%)
Bulgaria 32 (3%)
Belgium 29 (3%)
India 28 (2%)
Italy 20 (2%)
South Africa 18 (2%)
Slovakia 18 (2%)
Unknown 16 (1%)
Turkiye 16 (1%)
France 16 (1%)
Latvia 15 (1%)
Indonesia 15 (1%)
Czechia 15 (1%)
Romania 15 (1%)
Hong Kong (China) 14 (1%)
Thailand 14 (1%)
Ukraine 13 (1%)
Ireland 13 (1%)
Russian Federation 12 (1%)
Nigeria 12 (1%)
Austria 11 (1%)
Slovenia 11 (1%)
Croatia 11 (1%)
Luxembourg 10 (1%)
Estonia 10 (1%)
Canada 10 (1%)
Portugal 9 (1%)
Japan 8 (1%)
Norway 8 (1%)
Malaysia 8 (1%)
South Korea 8 (1%)
Spain 8 (1%)
Lithuania 7 (1%)
Brazil 7 (1%)
Australia 6 (1%)
United Arab Emirates 6 (1%)
Morocco 6 (1%)
Malta 6 (1%)
Cyprus 5 (0%)
Viet Nam 5 (0%)
Singapore 5 (0%)
Kenya 5 (0%)
Denmark 5 (0%)
Cote d'Ivoire 4 (0%)
Switzerland 4 (0%)
Finland 4 (0%)
Bangladesh 4 (0%)
Greece 3 (0%)
Ghana 3 (0%)
Philippines 3 (0%)
Angola 3 (0%)
Pakistan 3 (0%)
Zimbabwe 3 (0%)
Uzbekistan 2 (0%)
Hungary 2 (0%)
Egypt 2 (0%)
Nepal 2 (0%)
Saudi Arabia 2 (0%)
Iran 2 (0%)
New Zealand 1 (0%)
Isle of Man 1 (0%)
Serbia 1 (0%)
Trinidad and Tobago 1 (0%)
Malawi 1 (0%)
Azerbaijan 1 (0%)
Seychelles 1 (0%)
Ethiopia 1 (0%)
Moldova, The Republic of 1 (0%)
Bahrain 1 (0%)
Uganda 1 (0%)
Taiwan (China) 1 (0%)
Aruba 1 (0%)
Qatar 1 (0%)
Oman 1 (0%)
Eritrea 1 (0%)
Togo 1 (0%)
Antigua and Barbuda 1 (0%)
Macedonia 1 (0%)
Mexico 1 (0%)
Myanmar 1 (0%)
About
The download statistics shown here have been collected since the launch of LUP in October 2007 and are updated every night. Statistics are available for all records with open access fulltexts. Efforts have been made to exclude downloads by robots and track irregular download activities.

About accessibility

Disclaimer
The information on downloads per country is based on the geolocation of IP addresses and may not be completely accurate. The statistics presented here may also change retroactively when the calculation process is improved to provide more accurate results.

Statistics Last Updated
Wed Dec 24 08:25:38 2025